Evoluția profesiei contabile: de la registre manuale la automatizare

Abstract

This article investigates the evolution of accounting, focusing on the effects of emerging advancements. The digital tansformation is remodeling organization and companies at an unprecedented level in the bussines world. In the field of accounting, professionals are using digital transformation tools. Accounting, professionals are using digital transformation tools. In the history of the accounting process, one can observe revolutionary moments, such as the development of double-entry accounting methods, the creation of a uniform accounting system, the adoption of international accounting standards, and the implementation of information programs. The future of accounting profession is unknown to all of us because technology is very advanced and is still in continuous development, we can only assume that with the passage of time artificial intelligence replaces humans more and more. CZU: 657.222:004.65; JEL: M41